Toggle navigation
MCA Contents
Search
Help
MCA Contents
TITLE 15
CHAPTER 30
Part 33
Montana Code Annotated 2021
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 33. Small Business and Pass-Through Entities
15-30-3301
Definition of small business corporation
15-30-3302
Income or license tax involving pass-through entities -- information returns required
15-30-3303
through 15-30-3310 reserved
15-30-3311
Taxation of partners, shareholders, managers, and members
15-30-3312
Composite returns and tax
15-30-3313
Consent or withholding -- rulemaking
15-30-3314
Review of pass-through entity taxation by department
15-30-3315
Electronic partnership return required -- waiver -- rulemaking
15-30-3316
through 15-30-3320 reserved
15-30-3321
Small business option unavailable on dissolution -- exception